Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri' Na Pacce

Abstract

This study aims to interprete audi- tor independence in the perspective of siri’ na pacce. Qualitative approach through data reduction method and interpretation were employed as data analysis. To obtain a full understanding, triangulation of sources in several cases relating to auditor independence were used. Results indicate that the elaboration of code of ethics with value of sirri na pacce were interpreted as shame, self-esteem, and social solidarity. This value has five principles (lima akkatenningeng), namely: ada’ tongeng (telling the truth), lempuk (honest), getteng (firm), sipakatau (humanizing), dan mappesona ri dewata seuae (surrender to God). Kata